Tax authorities begin actively checking individual incomes earned in “unfriendly” countries
The Russian tax authorities have started active audits of individual incomes earned in so-called “unfriendly” countries, including European Union states and Switzerland.
The checks cover income for multiple tax periods — 2022, 2023, and 2024. The reason for this is the suspension of double taxation agreements (DTAs) with the specified countries, as well as the cessation of automatic exchange of tax information.
In addition, the Federal Tax Service of Russia no longer credits foreign taxes if they were paid in “unfriendly” countries in violation of the relevant agreements. In some cases, tax authorities request bank statements and supporting documents for foreign accounts from citizens.
